How to generate OSS reports (PDF & CSV)

With Frienton, the OSS report (One Stop Shop) for cross-border e-commerce sales can be exported as PDF or CSV and used directly for OSS filing with the German Federal Central Tax Office (BZSt).

The focus is a fast, consistent data basis—without he need for manual consolidation or follow-up corrections.

Quick start: Download the OSS report

Path in Frienton:

Tax → Closing → Reports → OSS Report

Available download options:

• PDF – for review, documentation, and alignment
• CSV – for further processing and OSS submission

Upload the CSV file to the BZSt portal

The OSS CSV file generated by Frienton can be uploaded directly in the BZSt online portal.

Portal: https://online.portal.bzst.de/DE/Home/home_node.html

Short process description:

1. Log in to the BZSt online portal
2. Select the OSS procedure (EU OSS)
3. Upload the CSV file from Frienton
4. Review and submit the OSS return electronically

What is OSS (One Stop Shop)?

The One Stop Shop (OSS) system is an EU-wide scheme for centrally reporting cross-border B2C sales within the European Union.

Instead of having to file seperate VAT returns in each EU member state, reporting can be submitted centrally via BZSt.

Typical OSS-relevant use cases:

• Supplies of goods to private customers in other EU Member States (intra-Community distance sales)
• Digital services provided to private customers in other EU countries
• Corresponding sales via own online shops, marketplaces, or platforms, provided there is an EU cross-border element

What matters in practice

In practice, OSS is rarely a form issue—it is a data issue:

• Revenue across multiple shops, marketplaces, and payment providers
• Different VAT rates depending on the destination country
• Different timing (order, payment, invoicing)
• Manual consolidation and checks in spreadsheets

This is where most time is spent—and where errors typically occur.

Why Frienton makes OSS reporting easier

Frienton starts before OSS reporting and ensures a consistent financial foundation:

• Standardised preparation of OSS-relevant sales across countries
• Consistent and comprehensive tax logic rather than fragmented tool-specific views
• Automated merging of shop, payment, and invoicing data
• A reproducible OSS report that can be regenerated at any time

The result is a traceable, reviewable OSS report based on consistent financial data eliminating the need for costly manual corrections.

Note for tax firms

The OSS report from Frienton is designed to simplify collaboration with clients:

• Faster plausibility checks of reported sales
• Structured data basis for OSS submission
• Fewer follow-up questions on source, period, and composition
• Reduced coordination effort in day-to-day operations

Updated on: 19/01/2026